If Matt LeBlanc of TV's "Friends" hoped that his lead role in "All the Queen's Men" would kick-start a post-television film career, he should turn his attention to a possible spin-off series featuring his "Friends" character, Joey. "All the Queen's Men" is an asinine comedy about a quartet of cross-dressing Allied operatives who parachute into Berlin during World War II and disguise themselves as women  the ugliest, most preposterous women imaginable  in order to steal an Enigma cipher machine from a Nazi factory that only employs females. The usually brilliant comedian Eddie Izzard plays Tony, a London drag queen (and former British spy!?!) enlisted by the military to give girly makeovers to manly American special agent O'Rourke (LeBlanc) and two Royal Army recruits, a burly, aging desk jockey and an effete code breaker. None of these guys are even slightly believable as women, nor is O'Rourke's instant love affair with their German resistance contact, a sexy, resourceful librarian. Drag can be funny. (See "Some Like It Hot.") "All the Queen's Men" just drags.